{
  "node_id": "oecd-beps-action-6-treaty-abuse-2015",
  "title": "Preventing the Granting of Treaty Benefits in Inappropriate Circumstances, Action 6 - 2015 Final Report",
  "domain": "Banking & Global Finance",
  "version": "1.0.0",
  "last_updated": "2026-04-18",
  "bluf": "This OECD/G20 BEPS standard requires jurisdictions to implement measures in their bilateral tax treaties to prevent treaty shopping and other abuse strategies. As a minimum standard, treaties must include either a Principal Purpose Test (PPT), a detailed Limitation on Benefits (LOB) rule supplemented by an anti-conduit mechanism, or both (Paragraph 22).",
  "paywall": {
    "status": "LOCKED",
    "unlock_cost_usd": "0.01",
    "skyfire_id": "41779894-ece2-4163-9761-b3b1b76e19b0"
  },
  "crosswalks": {
    "_available_keys": [
      "nist_framework",
      "iso_standard",
      "industry_mapping",
      "ai_overlay_2026"
    ],
    "_note": "Full crosswalk values included in vault response"
  },
  "dependencies": [
    "eu-dac6-mandatory-disclosure-2018"
  ],
  "primary_citations_count": 6
}